Nailah Sekar Ayu Adriana, Endang Mahpudin

Pengaruh Capital Intensity, Inventory Intensity dan Ukuran Perusahan terhadap Tax Avoidance pada Perusahaan Sektor Otomotif

Introduction

Pengaruh capital intensity, inventory intensity dan ukuran perusahan terhadap tax avoidance pada perusahaan sektor otomotif. Analisis pengaruh capital intensity, inventory intensity, & ukuran perusahaan terhadap tax avoidance pada perusahaan otomotif BEI. Capital intensity signifikan, faktor lain tidak.

Abstract

This study aims to analyze factors influencing tax avoidance, specifically capital intensity, inventory intensity, and company size. The study employed a quantitative approach with secondary data obtained from the annual reports of automotive companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period, both from the official IDX website and the websites of the companies concerned. The research sample was determined using a purposive sampling technique, resulting in 12 companies as research objects. Hypothesis testing was conducted using multiple linear regression using SPSS (Statistical Package for the Social Sciences). The results showed that capital intensity had a significant effect on tax avoidance, while inventory intensity and company size did not. Abstrak Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi tax avoidance, khususnya capital intensity, inventory intensity, dan ukuran perusahaan. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan otomotif yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024, baik melalui situs resmi BEI maupun situs perusahaan terkait. Sampel penelitian ditentukan dengan teknik purposive sampling dan menghasilkan 12 perusahaan sebagai objek penelitian. Pengujian hipotesis dilakukan dengan regresi linier berganda menggunakan program SPSS (Statistical Package for the Social Sciences). Hasil penelitian menunjukkan bahwa capital intensity berpengaruh signifikan terhadap tax avoidance, sedangkan inventory intensity dan ukuran perusahaan tidak berpengaruh signifikan.

Review

This study endeavors to analyze the influence of capital intensity, inventory intensity, and company size on tax avoidance within the Indonesian automotive sector. Employing a quantitative methodology, the research utilizes secondary data from the annual reports of 12 purposively sampled automotive companies listed on the Indonesia Stock Exchange. The period of analysis is stated as 2020-2024. The authors applied multiple linear regression via SPSS to test their hypotheses, ultimately finding that capital intensity significantly impacts tax avoidance, while inventory intensity and company size do not exhibit such a relationship. The topic is relevant given the ongoing interest in corporate tax behavior and its determinants, particularly in emerging markets like Indonesia. While the chosen methodology of multiple linear regression is suitable for examining the proposed relationships, several critical issues warrant attention. Most notably, the specified data period of 2020-2024 presents a significant concern. Given that annual reports for 2023 and 2024 would not yet be fully available or audited at the time of a typical study submission (assuming late 2023 or early 2024 review), it suggests either the data collection is incomplete, or the study relies on projected or estimated figures, which fundamentally compromises its empirical basis as an analysis of "obtained" secondary data. Furthermore, the sample size of 12 companies is quite limited, which could significantly impact the statistical power and generalizability of the findings, particularly for the variables reported as non-significant. Clear justification for the purposive sampling criteria and the small sample size's representativeness is also lacking. To enhance the study's validity and scholarly contribution, immediate clarification on the data collection period is imperative. The period should be revised to reflect genuinely available historical annual report data. For future research, expanding the sample size significantly and potentially extending the observation period would bolster the robustness and generalizability of the results. It would also be beneficial to include relevant control variables, such as profitability, leverage, or firm age, which are often cited in tax avoidance literature, to provide a more comprehensive model. Exploring alternative proxies for tax avoidance or the independent variables could also offer deeper insights into this complex corporate behavior within the Indonesian automotive industry.

Full Text

Comments

You need to be logged in to post a comment.